In the 07-Ghost universe, heaven is the place that the souls of humans enter after their bodies have died, provided that they fulfilled their three wishes without making bargains with the Kor. The heaven of the 07-Ghost universe has not been shown in its entirety, but some parts of it have been shown.

The souls of humans and animals alike are allowed to enter heaven. [1]

The heaven of the 07-Ghost universe appears to be a hierarchy, with the Chief of Heaven and his daughter Eve at the top of the hierarchy.

A forest that Eve was shown riding her horse, Arcady, through, and where she first met Verloren. There are signboards showing the way out of the forest, but Eve seemed to doubt their accuracy. Some Heavenly Birds were shown perching on these signboards.

A place where the souls of humans come before the Chief of Heaven and he grants them three wishes before they are born in the human world. In this part of Heaven, there is a throne on which the Chief of Heaven sits, with what appear to be two staircases nearby, one on each side of the throne. It is unknown where the staircases lead to.